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A property owner inquired when the transfer of an expropriated property is deemed to occur for IBI, IIVTNU, and IRPF purposes. The DGT ruled that the transfer takes place upon the signing of the occupation certificate (whether ordinary or preliminary).
Cuestión planteada Incidencia de lo expuesto en la tributación por los siguientes impuestos: IBI, IIVTNU e IRPF.
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